Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
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